{"data":{"id":"us-nc/n.c.-gen.-stat.-162a-205","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 162A-205","heading":"Supporting analysis.","body":"A system development fee shall be calculated based on a written analysis, which may constitute or be included in a capital improvements plan, that:\n(1)\tIs prepared by a financial professional or a licensed professional engineer qualified by experience and training or education to employ generally accepted accounting, engineering, and planning methodologies to calculate system development fees for public water and sewer systems.\n(2)\tDocuments in reasonable detail the facts and data used in the analysis and their sufficiency and reliability.\n(3)\tEmploys generally accepted accounting, engineering, and planning methodologies, including the buy-in, incremental cost or marginal cost, and combined cost methods for each service, setting forth appropriate analysis as to the consideration and selection of a method appropriate to the circumstances and adapted as necessary to satisfy all requirements of this Article.\n(4)\tDocuments and demonstrates the reliable application of the methodologies to the facts and data, including all reasoning, analysis, and interim calculations underlying each identifiable component of the system development fee and the aggregate thereof.\n(5)\tIdentifies all assumptions and limiting conditions affecting the analysis and demonstrates that they do not materially undermine the reliability of conclusions reached.\n(6)\tCalculates a final system development fee per service unit of new development and includes an equivalency or conversion table for use in determining the fees applicable for various categories of demand.\n(7)\tCovers a planning horizon of not less than five years nor more than 20 years.\n(8)\tIs adopted by resolution or ordinance of the local governmental unit in accordance with G.S. 162A-209.\n(9)\tUses the gallons per day per service unit that the local governmental unit applies to its water or sewer system engineering or planning purposes for water or sewer, as appropriate, in calculating the system development fee.\n(10)\tIncludes any purchased capacity in, or reserved capacity supplied by, capital improvements or facilities owned by another local government unit as part of the local government unit's overall capacity in capital improvements. (2017-138, s. 1; 2018-34, s. 1(a); 2021-76, s. 2; 2023-55, s. 2(b).)","path":["Chapter 162A. Water and Sewer Systems.","Article 8. System Development Fees."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_162A/GS_162A-205.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:26:12Z","sha256":"bef3ea8cffaa0ddb9126a34e3acb772172c3c4e21f29b594f31f020e2b3dffba","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-162a-204","next":"us-nc/n.c.-gen.-stat.-162a-206"},"notice":"GroundRules: Original legal text. Not legal advice."}